Regulations last checked for updates: Feb 10, 2026

Title 20 - Employees' Benefits last revised: Oct 27, 2026
§ 422.827 - Offset against tax refunds.

We will take action to effect Administrative Offset against tax refunds due to debtors in accordance with the provisions of 31 U.S.C. 3720A through referral for centralized Administrative Offset under § 422.825.

source: 32 FR 13653, Sept. 29, 1967, unless otherwise noted.
cite as: 20 CFR 422.827